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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL KEDOKTERAN KOMUNITAS DAN TROPIK JURNAL RISET AKUNTANSI GOING CONCERN JURNAL BERKALA ILMIAH EFISIENSI ACCOUNTABILITY JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Ipteks Akuntansi Bagi Masyarakat Indonesia Accounting Journal The Studies of Social Sciences
Winston Pontoh
Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Social Sciences

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Journal : JURNAL RISET AKUNTANSI GOING CONCERN

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PENGARUH PENGAWASAN, AKUNTABILITAS DAN TRANSPARANSI KEUANGAN TERHADAP KINERJA PEGAWAI (STUDI KASUS PADA DINAS PERHUBUNGAN KOTA TIDORE KEPULAUAN) Benawan, Erick Try Putra; Saerang, David P. E.; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.19995.2018

Abstract

This research aims to know (1) the supervision of the financial influence on performance the employees, (2) Financial accountability against the influence of the performance of the employees, (3) to know how the transparency of financialmagainst the performance of the employees, and (4) the influence of supervision, accountability and transparency of financial performance against employees. This research was carried out at the Department of transportation of the city of Tidore Islands with a total population of as many as 30 people. The technique of sampling the Sampling technique using Saturated where the entire population was used as a sample to the population of less than 30 people. Types of data used in the study is quantitative data types and data sources while the primary data source. Method of data collection is done using documentation and detailed questionnaire. Data analysis techniques using multiple linear regression analysis with the help of the program SPSS version 16.00. The results of this study suggest that (1) the supervision of the influential Financial significantly to the performance of the employees of the Department of transportation of the city of Tidore Islands, (2) significant influential financial  accountability against staff performance Department of transportation city of Tidore Islands, (3) transparency of financial no effect significantly to the performance of the City Department of Transportation employee Tidore Islands.Keywords: Supervision, Accountability, Transparency,  Employee Performance
PENGARUH SISTEM PENGENDALIAN INTERN DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Mokoginta, Novtania; Lambey, Linda; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 2 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.2.18282.2017

Abstract

Application of Internal Control System and Regional Financial Accounting System in management of local government financial statements is a very important thing. This financial statements of local governments must meet the following characteristics : relevant, reliable, comparable, and understandable.  The purpose this study to examine the influence of the Internal Control System,Regional Financial Accounting System on the quality of goverment financial statements. The population in this study are all working in BPKAD Bolaang Mongondow Utara.  The sample in this study is the staff / employees of the financial part of the respondents were 30 respondents. The samples were selected by using a purposive samplingmethod. Data was collected by distributing questionnaires to the respondents directly concerned. Technical analysis of the data used is multiple regression with SPSS 22. The result showed that : the Internal Control System has a significant effect on the quality of government financial statements and the Regional Financial Accounting System has a positive significant effect on the quality of goverment financial statements.Keywords : Internal Control system, Regional finsncisl accaounting system, quality of goverment financial statements.
PENERAPAN SISTEM ACTIVITY BASED COSTING SEBAGAI DASAR PENETAPAN TARIF LEMBAGA PENDIDIKAN PADA THE BRIDGE MANADO Popang, Andika Saputra; Pontoh, Winston; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 02 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.02.19112.2018

Abstract

Activity Based Costing system (ABC) is an accounting system that calculates cost based on activities in a company and charge the cost to the product based on cost driver. Therefore, ABC system removes cost distortion that occurs on conventional accounting cost system, and is able to produce a more accurate cost value. This research aims to determine the difference between ABC and conventional cost system in determining the cost of goods sold in an educational institution at PT. Anugerah Bina Bersama Abadi. The results shows that cost of goods sold using the ABC system when compared to the conventional accounting cost on the English and TOEFL Class are lower, with a difference of Rp.21.746,6 and Rp.159.001,15 respectively, while higher on the Community Class with a difference of Rp.153.969,74.Rp.153.969,74.Keywords: Activity based costing, cost of goods sold
ANALISIS TITIK IMPAS DAN BATAS AMAN SEBAGAI DASAR PERENCANAAN LABA JANGKA PENDEK PADA PT. SOHO INDUSTRI PHARMASI CABANG MANADO Tangeren, Rachel; Sondakh, Jullie J.; Pontoh, Winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

The main purpose of a company is to make a profit. Profits are not obtained automatically but it has to require a good planning. Tools that can be used by company management in planning earnings are breakeven analysis and margin of safety. Break even analysis studies company return point and margin of safety provides the information of the company sales before suffering a loss. The purpose of this study is to determine the breakeven point and margin of safety of PT. SOHO Industri Pharmasi Cabang Manado in the specific periodes so it can be used as a tool to plan for the future earnings. The analytical method used is qualitative with descriptive approach. The results of the study shows that in 2016-2017 the company is able to sells its product above the breakeven point which means they earned profits and the percentage of margin of safety is large which means the company is far from the point of loss.Keywords: Breakeven Point, Margin of Safety, Profit Planning
PENGUJIAN TEORI PECKING ORDER ATAS STRUKTUR MODAL (STUDI PADA ENTITAS TERBUKA DI INDONESIA) Pontoh, Winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 01 (2018): Going Concern Vol.13 No.1 Maret 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Insufficient working capital for investment activities is a condition which make shareholders and other firm insiders commonly consider to determine additional source of funds. The decision of shareholders and other firm insiders in determining the source of funds for investment activities shall determine the form of firm capital structure. This study uses 236 listed firms in Indonesia Stock Exchange as the sample and take their financial information in period of 2010 to 2015 as data. In term of hypothesis testing, this study conducts path analysis at significance rate of 5%. Result of analysis shows that capital structures for public firms in Indonesia are tend to apply the model of pecking order theory. Empirically, public firms in Indonesia tend to decrease their usage for long term debt in circumstance if they are facing certain business risk. The study also shows that, profitability is not the main factor in determining firm capital structure in Indonesia.Keywords : pecking order, capital structure, business risk, profitability, fixed assets
ANALISIS POTENSI, EFEKTIFITAS, EFISIENSI, DAN KONTRIBUSI PAJAK REKLAME TERHADAP PENERIMAAN PAJAK DAERAH DI KABUPATEN MINAHASA UTARA Korengkeng, Raymond R.; Karamoy, Herman; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 12, No 01 (2017)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.12.01.17207.2017

Abstract

Local taxes are levied by the local government and are used to finance the implementation of local government and regional development. With the enactment of local taxes, it is expected that local governments can obtain significant financial revenue posts. As one type of local taxes, advertisement tax is considered capable of increasing the financial income of each region. The purpose of this research is to know the potential of advertisement tax, the level of effectiveness and efficiency as well as to know the contribution of advertisement tax as a source of local tax revenue in North Minahasa District. The analytical method used is descriptive.. The results show the potential of advertisement tax revenues in 2017 approximately Rp. 1,250,560,290 calculated on the basis of an analysis of realization increases. The level of advertisement tax effectiveness between 2012-2016 tends to fluctuate but shows the criteria of "very effective" in 2015 with a percentage of 118.16% and 2016 of 199.59%. The level of advertisement tax effectiveness is "very effective" because it does not cost in its implementation. While the contribution of advertisement tax 2012-2016 "very less" with a percentage of 0.5% -3.32% of local tax revenues. The collection system should be supervised and controlled to increase acceptance and re-registration of taxpayers and sanctions in order to fulfill the potential.Keyword: advertisement tax, local tax, potential, effectiveness, efficiency, contribution
ANALISIS PERKEMBANGAN KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH PADA DINAS PENDAPATAN DAERAH KOTA TIDORE Alting, Umilhair; Pontoh, Winston; Suwetja, I Gede
JURNAL RISET AKUNTANSI GOING CONCERN Vol 13, No 03 (2018): Going Concern Vol.13 No.3 September 2018
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Fiscal decentralization is one the major component of the decentralization implementation of regional autonomy. As the new beginning in regional development and the people in managing the resources or all of the potential to the prosperity and the progress of region. Financial aspect is one of the basic criteria to find out the real capability regional government in managing their autonomy system (household system) the capability of regional government in managing their financial can be seen in APBD which describes the capability of local government in financing the activities of development task and equity in each region. The purpose of this research is to determine the financial capability of Tidore in regional autonomy especially in 2013-2017 judging by ratio of independency, decentralization fiscal degree, growth ratio. This research used observation, interview and documentation to collect the data. The data was analyzed using qualitative and quantitative data with described analysis. The result showed that the independence ratio of Tidore has been able to improve its financial capability. The degree of decentralization is still highly dependent on the central government, although it has been increasing year by year. Growth rate fluctuated this indicates the local government of Tidore is not too concerned with regional development and community welfare.Keywords: regional autonomy, ratio of independency, The degree of decentralization ratio, Growth ratio.
ANALISIS PERLAKUAN AKUNTANSI ATAS PENGELOLAAN BERAS SEJAHTERA PADA PERUM BULOG DIVRE SULAWESI UTARA DAN GORONTALO Imbang, Veronika Merlin; Pontoh, Winston; Gamaliel, Hendrik
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20275.2018

Abstract

The Beras Sejahtera (Rastra), a program that assisted by government, has been working with Public Enterprise Logistics Company (Perum Bulog) in an attempt to improve food security as well as provide protection for underprivileged communities. This research aims to know the accounting of the management of the Beras Sejahtera at Perum Bulog Divre North Sulawesi and Gorontalo. The methods used in this research is descriptive method and qualitative research. This research obtained that the accounting  of the management of the Beras Sejahtera at Perum Bulog Divre North Sulawesi and Gorontalo is using accrual-based and the reports are already organized in the regulation of Director Of Public Companies On Accounting Policy in Perum Bulog.Keywords: Analysis, Accounting, Beras Sejahtera
ANALISIS PERUBAHAN TARIF PENGHASILAN TIDAK KENA PAJAK (PTKP) TAHUN 2015 DAN TAHUN 2016 TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH) PASAL 21 DI KANTOR PELAYANAN PAJAK PRATAMA BITUNG Lewa, Megawani; Kalangi, Lintje; Pontoh, Winston
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20120.2018

Abstract

Tax is a compulsory payment to every citizen whose counterpart is not direct. In 2016 there is an Increase in the tariff of Non Taxable Revenue (PTKP). The increase of non-taxable income (PTKP) will be enjoyed by the people who work as employees/employees, and the Taxpayer Object Tax (WPOP) workers who have free and / or self-employed jobs because it will lower taxable income tax (PKP) taxpayers. However, the increase in PTKP has the potential to decrease income tax revenue. This study aims to evaluate the effect of PTKP changes on the acceptance of Income Tax Article 21 in KPP Pratama Bitung. The method used is qualitative descriptive method. The research results show that the non-taxable income (PTKP) experienced a 50% increase and this affects income tax revenue PPh) significantly. Expected to be able to do things to increase tax revenue from the income tax side of article 21. One of them is to adjust the limits of PTKP with the lowest salary / income of employees. In addition, the Tax Office of Bitung Pratama is also expected to provide continuous supervision and extension on taxpayers of individuals, bodies and treasurers of government offices concerning the awareness of their obligation to withhold tax on income tax on the employee or employees accordingly at the prevailing rate.Keywords: Non Taxable Income, Income Tax, Changes receipts
ANALISIS SISTEM AKUNTANSI DAN PROSEDUR PEMBAYARAN KLAIM JAMINAN KEMATIAN PADA PT. TASPEN (PERSERO) CABANG MANADO Dady, Fransher; Ilat, Ventje; Pontoh, Winston
JURNAL RISET AKUNTANSI GOING CONCERN Vol 12, No 01 (2017): Jurnal Riset Akuntansi Going Concern
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Insurance is one of the institutions that have an important role, because its activities play a role in risk protection, raising public funds from premium revenue. Guaranteed death (JKM) is one of the insurance that acts as a protection against the risk of death due to illness or work accidents in the form of death benefit. This study aims to determine the cash accounting system cash disbursements and payment procedures Claim for death (JKM)  applied by PT. Taspen (Persero) Manado Branch Office. Type of research used in this research is descriptive research type qualitative approach. The results showed that the accounting system and payment procedures for death insurance claim applied to PT. Taspen (Persero) Manado Branch Office has been effective because it has been in accordance with the theory of cash accounting system expenditure, by comparing the cash accounting system expenditure applied by PT. Taspen (Persero) Branch Manado with the theory of cash accounting system expenditure.Keywords: Cash Expenses, Payment Procedures, Death Warranty Claims
Co-Authors Agus Toni Poputra, Agus Toni Akandji, Vidya Aleng, Chintia S Alting, Umilhair Andre Stevan Masihor, Andre Stevan Ardi Manuel Lomboan, Ardi Manuel Assa, Jeremiah Reinhart Benawan, Erick Try Putra Cristofer Sumiok Dady, Fransher Damanik, Crysty Hanna Darmawan, Mizaco Ofayda David P. E. Saerang David Paul Elia Saerang David Saerang, David Fahri Eka Oktora Fona Budiarso Gerung, Ireyne Regina Gerungai, Natalia T. Grace Nangoi Harijanto Sabijono Heince R.N Wokas Hendrik Gamaliel Hendro Tilaar Herman Karamoy Hullah, Abdurahman Rigel Humiang, Faisal I Gede Suwetja Imbang, Veronika Merlin Irvana Marina Kondoy, Irvana Marina Jantje J. Tinangon Jenny Morasa Jesella Lourina Makaluas, Jesella Lourina Jhon Fiesgrald Wungow, Jhon Fiesgrald Jullie J Sondakh Jullie J. Sondakh Jullie Sondakh Kadir, Mei I. S. Kakauhe, Anastasya Claudio Inri Kakunsi, Erica Kaparang, Griya Clara Kiay, Dewi Sartika Korengkeng, Raymond R. Kotambunan, Miranda Ellora Kussoy, Emerald Brilliant Lalenoh, Marsellino Alexander Lengkong, Angelina Elsy Lewa, Megawani Linda Lambey, Linda Lintje Kalangi Liwe, Alther Gabriel Mararu, Gandi Masdan, Susan Rabbany Meily Y. B. Kalalo, Meily Y. B. Mokoginta, Given Mokoginta, Novtania Nainggolan, Styven Farera Nangoi, Grace B Ningrum, Tiara Nofry, Sampoel Johanes Novi Budiarso Novi S. Budiarso, Novi S. Novi Swandari Budiarso Nunu, Indrawati Ogi, Gratia Patricia Palar, Royke Polii, Imanuel Ronaldo Angelo Popang, Andika Saputra Pratama, Enriko Haris Rachel Anly Marilyn Lingkanwene Wullur, Rachel Anly Marilyn Lingkanwene Rambing, Thalia Amelia Constantie Rantetadung, Romario Rantung, Allbrian J. W. Ratnasari, Cicillia Recky Vincent Oktaviano Wuysang, Recky Vincent Oktaviano Rerung, Elypaz Donald Rimbing, Sheron H.R. Robert Lambey Ronald I. Ottay Rudy J. Pusung Runturambi, Irene V. Sanger, Christin Lisa Sendow, Gloria Julianita Sherly Pinatik Sifrid Pangemanan Sifrid s Pangemanan Sintje Rondonuwu, Sintje Soleman, Muhammad T. Speny Ria Manengkey, Speny Ria Steven Tangkuman Suak, Lidya A. Sudarwati, Nina Suleman, Andini Tirta Cricela Sumanti, Alva O. Sumendap, Steinly Sylvia Febriany Gerungan, Sylvia Febriany Tangeren, Rachel Tanod, Sendi Tingginehe, Nurgita Tinuwo, Mararusli Treesje Runtu Ventje Ilat Waney, Mekson